감사파트너 수준 핵심감사사항 유사도 결정요인

[Purpose] This study extends previous research, which found that the influence of the audit partner on Key Audit Matters (KAM) reporting is significant, by measuring the similarity of KAM at the audit partner level and investigating whether factors related to auditors and audit partners (such as the number of partners, the number of firms each partner is responsible for, and the multiple audits within the same industry) are associated with the audit partner KAM similarity. [Methodology] This study conducts a regression analysis on 4,084 firm－year observations from 2020 to 2022, the period during which KAM were extended to all public firms. [Findings] This study finds that among auditor－related factors, the number of partners and initial audits have a significant positive association with the audit partner KAM similarity. At the audit partner level, the multiple audits within the same industry increase KAM similarity, while the number of firms each partner is responsible for, audit partner changes, tenure negatively affect KAM similarity. Notably, the results related to audit－related expertise and experience are maintained only in Big4, indicating a stronger influence of the auditor on the audit partner. [Implications] This study contributes to the literature by identifying factors that affect the linguistic characteristics of KAM at the audit partner level and by confirming that the influence differs between Big4 and non－Big4.